{"text_format":"3","workbook":"xlsx","n_sheets":2,"sheets":["Koszty zmienne","Koszty stałe"],"not_rendered":{"defined_names":7},"read":"whole","date_system":"1900"}

{"sheet":"Koszty zmienne","index":0,"n_rows":7,"n_cols":4,"rows_kept":7,"merged":[[0,1,0,2]]}
[null,"ANALIZA PROGU RENTOWNOŚCI",null," "]
[null,"KOSZTY ZMIENNE","PROCENT KOSZTU"," "]
[null,"Koszty sprzedanych towarów",{"v":0.25,"d":"25.0%"}]
[null,"Spis",{"v":0.12,"d":"12.0%"}]
[null,"Surowce",{"v":0.05,"d":"5.0%"}]
[null,"Koszty pracy (łącznie z podatkami)",{"v":0.3,"d":"30.0%"}]
[null,"Suma",{"$f":"SUBTOTAL(109,Koszty_zmienne[PROCENT KOSZTU])","v":{"v":0.72,"d":"72.0%"}}]

{"sheet":"Koszty stałe","index":1,"n_rows":22,"n_cols":4,"rows_kept":22,"merged":[[0,1,0,2],[20,1,20,2]]}
[null,"ANALIZA PROGU RENTOWNOŚCI",null," "]
[null,"KOSZTY STAŁE","KOSZTY"]
[null,"Płace (łącznie z podatkami)",{"v":100000,"d":"100,000 zł"}]
[null,"Materiały",{"v":10000,"d":"10,000 zł"}]
[null,"Naprawy i konserwacja",{"v":1000,"d":"1,000 zł"}]
[null,"Reklama",{"v":15000,"d":"15,000 zł"}]
[null,"Samochody, dostawy i podróże"]
[null,"Księgowe i prawne"]
[null,"Czynsz",{"v":20000,"d":"20,000 zł"}]
[null,"Telefon"]
[null,"Rachunki",{"v":5000,"d":"5,000 zł"}]
[null,"Ubezpieczenie",{"v":2000,"d":"2,000 zł"}]
[null,"Podatki (nieruchomości itp.)"]
[null,"Odsetki"]
[null,"Amortyzacja"]
[null,"Inne (określ)"]
[null,"Różne wydatki",{"v":5000,"d":"5,000 zł"}]
[null,"Kapitałowa część spłaty"]
[null,"Pobrania właściciela",{"v":50000,"d":"50,000 zł"}]
[null,"Suma",{"$f":"SUBTOTAL(109,Koszty_stałe[KOSZTY])","v":{"v":208000,"d":"208,000 zł"}}]
[]
[null,"POZIOM PŁAC NA PROGU RENTOWNOŚCI",{"$f":"SUM(Koszty_stałe[])/(1-SUM(Koszty_zmienne[]))","v":{"v":742857.1428571428,"d":"742,857 zł"}}]